本案例由江南大学商学院的刘进教授团队撰写，江南大学商学院案例中心研究员汤振容全文改编，江南大学商学院案例中心研究员陈田田为责任编辑，作者拥有著作权中的署名权、修改权、改编权。

摘要：随着中国对外开放政策的扩大和“一带一路”的倡议逐渐落实，为基础设施建设提供设备的A公司迎来了前所未有的发展机遇，但同时也面临成本开支一直处于高位的挑战。作为国内较大的合资企业，怎样在新一轮的竞争中获得更多的红利？本案例通过描述A公司引入全员参与的管理方法实现经营突破的过程，重点探讨了A公司面对内部成本难控，外部政策、市场环境多变，应用自动化、数字化管理理念，进行一系列的降本管理改善，最终实现了企业收入最大化和成本最小化的经营目标，实现了业绩突破。该案例对探讨中型企业优化管理运营水平，实施作业管理，降低成本等方面具有借鉴意义。

关键词：差异化战略；成本管理与控制；作业管理；绩效考核

A Company: Cost management under differentiation strategy

Abstract: With the expansion of China's opening-up policy and the gradual implementation of the "the Belt and Road" initiative, A company, which provides equipment for infrastructure construction, has ushered in unprecedented development opportunities. But it also faces the challenge of high cost. As a large domestic joint venture, how can it make more profits in the new round of competition? This case describes the process of the company's introduction of the management method of "full participation" to achieve business growth, and focuses on the situation that company was faced with difficult internal cost control and changeable external policies and market environment, it applies automation and digital management concepts to carry out a series of cost reduction management improvements, and the enterprise has finally realized the business objectives of maximizing income and minimizing cost. This case is of significance to study the optimization of activity management and cost reduction of enterprises.

Keywords: Differentiation strategy; Cost management and control; Operation process management; Performance assessment